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of <h1>New Scheme for Processing Equalisation Levy Statements: Key Roles, Procedures, and Electronic Communication Under Finance Act, 2016.</h1> The Centralised Processing of Equalisation Levy Statement Scheme, 2023, established by the Central Board of Direct Taxes, outlines the procedure for processing Equalisation Levy Statements under the Finance Act, 2016. It mandates that assessees or e-commerce operators submit these statements within specified timeframes. The scheme details the processing steps, including error correction and refund issuance, and allows for electronic communication without personal appearances. It also specifies the roles of the Commissioner and Director General in managing the process, ensuring automated and efficient handling of statements, and addressing errors or non-compliance issues.
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